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CMA Intermediate · Direct and Indirect Taxation · Registration

A registered person's registration was cancelled by the proper officer on his own motion. Which statement about revocation under section 30 of the CGST Act, 2017 is correct as per the text?

Revocation of cancellation under the State or Union Territory GST Act is deemed to be a revocation under the CGST Act, as section 30(3) provides. The thirty-day limit no longer appears in the Act, rejection needs a hearing, and revocation applies to officer-initiated cancellations.

  1. AThe application must in all cases be made within thirty days of service of the cancellation order, as fixed in the Act itself
  2. BThe application for revocation may be rejected without hearing the applicant if the order was passed on the officer's own motion
  3. CRevocation of cancellation under the SGST Act is deemed to be a revocation under the CGST ActCorrect
  4. DRevocation can be sought even where the registration was cancelled on the registered person's own application

Explanation

Section 30(3) deems revocation under the SGST or UTGST Act to be revocation under the CGST Act. The fixed thirty-day period was removed from the Act and is now prescribed. A rejection requires a hearing. Section 30(1) applies to cancellation by the officer on his own motion.

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